SAM'CHAUFF: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SAM'CHAUFF
Largest movements
- Receivables within one year -€27,438
down €27,438 (-36.4%), from €75,312 to €47,874
of which Trade receivables: -€25,386
- Tangible fixed assets +€23,622
up €23,622 (+92.8%), from €25,449 to €49,071
of which Land and buildings: +€23,894
- Cash -€23,308
down €23,308 (-76.3%), from €30,564 to €7,256
mainly Investment in fixed assets (net) (-€25,000) and Trade debts (-€20,745)
- Trade debts -€20,745
down €20,745 (-61.6%), from €33,679 to €12,934
- Profit (loss) carried forward +€4,887
up €4,887 (+17.5%), from €27,877 to €32,764
- Other debts -€4,245
down €4,245 (-10.0%), from €42,500 to €38,255
- Advances received -€3,519
no longer reported in 2025 (was €3,519)
- Tax, wage and social debts -€2,929
down €2,929 (-69.3%), from €4,229 to €1,300
of which Taxes: -€2,265
- Staff costs -€12,543
down €12,543 (-99.9%), from €12,560 to €17
- Gross operating margin -€1,188
down €1,188 (-3.3%), from €36,219 to €35,031
- Financial charges -€716
down €716 (-66.8%), from €1,072 to €356
- Depreciation +€415
up €415 (+43.1%), from €963 to €1,378
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,451 | €105,713 | -€26,738 | -20.2% |
| Fixed assets | 21/28 | €25,449 | €49,071 | +€23,622 | +92.8% |
| Tangible fixed assets | 22/27 | €25,449 | €49,071 | +€23,622 | +92.8% |
| Land and buildings | 22 | €24,696 | €48,590 | +€23,894 | +96.8% |
| Furniture and vehicles | 24 | €753 | €481 | -€272 | -36.1% |
| Current assets | 29/58 | €107,002 | €56,642 | -€50,360 | -47.1% |
| Amounts receivable within one year | 40/41 | €75,312 | €47,874 | -€27,438 | -36.4% |
| Trade receivables | 40 | €70,845 | €45,459 | -€25,386 | -35.8% |
| Other amounts receivable | 41 | €4,467 | €2,415 | -€2,052 | -45.9% |
| Cash at bank and in hand | 54/58 | €30,564 | €7,256 | -€23,308 | -76.3% |
| Deferred charges and accrued income | 490/1 | €1,126 | €1,512 | +€386 | +34.3% |
| Total equity and liabilities | 10/49 | €132,451 | €105,713 | -€26,738 | -20.2% |
| Equity | 10/15 | €48,337 | €53,224 | +€4,887 | +10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,877 | €32,764 | +€4,887 | +17.5% |
| Amounts payable | 17/49 | €84,114 | €52,489 | -€31,625 | -37.6% |
| Amounts payable within one year | 42/48 | €83,927 | €52,489 | -€31,438 | -37.5% |
| Trade debts | 44 | €33,679 | €12,934 | -€20,745 | -61.6% |
| Suppliers | 440/4 | €33,679 | €12,934 | -€20,745 | -61.6% |
| Advances received on contracts in progress | 46 | €3,519 | - | -€3,519 | |
| Taxes, remuneration and social security | 45 | €4,229 | €1,300 | -€2,929 | -69.3% |
| Taxes | 450/3 | €2,265 | - | -€2,265 | |
| Remuneration and social security | 454/9 | €1,964 | €1,300 | -€664 | -33.8% |
| Other amounts payable | 47/48 | €42,500 | €38,255 | -€4,245 | -10.0% |
| Accrued charges and deferred income | 492/3 | €187 | - | -€187 | |
| Remuneration, social security and pensions | 62 | €12,560 | €17 | -€12,543 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €963 | €1,378 | +€415 | +43.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €27,821 | €27,820 | -€1 | 0.0% |
| Other operating charges | 640/8 | €404 | €658 | +€254 | +62.9% |
| Gross operating margin | 9900 | €36,219 | €35,031 | -€1,188 | -3.3% |
| Operating profit (loss) | 9901 | -€5,529 | €5,158 | +€10,687 | |
| Financial income | 75/76B | €60 | €85 | +€25 | +41.7% |
| Recurring financial income | 75 | €60 | €85 | +€25 | +41.7% |
| Financial charges | 65/66B | €1,072 | €356 | -€716 | -66.8% |
| Recurring financial charges | 65 | €1,072 | €356 | -€716 | -66.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,541 | €4,887 | +€11,428 | |
| Profit (loss) for the period | 9904 | -€6,541 | €4,887 | +€11,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,541 | €4,887 | +€11,428 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.